What do you think about the Fair Tax?

All those things sound great, but would not likely come as a result of a national sales tax. The biggest one, according to some articles I've read, is that the Fair Tax may abolish the IRS, but it would have to be replaced with another bureaucracy dedicated to setting and processing the new tax. Also, a Fair Tax may sound "fair" but it is not progressive. Lastly, to replace current tax receipts, the sales tax would have to be something like 40 percent (at least to some estimates I;ve seen), much higher than the proposed 20 percent or so. It is just not as simple to implement it as its supporters claim. This is not to say that changes in tax policy are not worth debating, just that the "Fair Tax" seems more marketing gimmick than likely fix.